The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019
This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076) (“the principal Order”). The principal Order implemented legislation to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery (as defined by section 45H of the Capital Allowances Act 2001 (c. 2)).
Lifecycle
Department
Made
07 Mar 2019
—
In force
29 Mar 2019
Enabling power
The Treasury make the following Order in exercise of the powers conferred by section 45H(3) to (5) of the Capital Allowances Act 2001.
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